Consider a three-year project with the following information: Initial fixed asset investment = $725,000; straight-line depreciation to zero over the 5-year life; zero salvage value; price = $39.63; variable costs = $28.49; fixed costs = $341,000; quantity sold = 90,000 units; tax rate = 22 percent. How sensitive is OCF to changes in quantity sold? For this question, you can make an arbitrary choice of the second level of quantity sold, and the results will be identical.

Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.